Abstract:The research aims to analyze regional tax potential, the process of setting tax revenue targets, identifying factors that influence target achievement, strategies for increasing local revenue in Bukittinggi City. This research…
search uses a descriptive qualitative approach with data collection techniques through documentation studies and in-depth interviews with informants from the Bukittinggi City Regional Financial Agency. The research results show that the tax potential in Bukittinggi City is very large, especially from the hotel and restaurant sector, but has not been fully explored optimally. Tax target setting is still fluctuating and does not fully reflect the real potential available. Factors that influence the success or achievement of targets include the level of taxpayer compliance, the quality of data collection, the tax administration system, as well as the influence of fiscal policy and local economic conditions. The optimization strategy implemented includes carrying out intensive outreach, developing a digital tax reporting system, updating and registering new data, as well as approaches that provide taxpayer education and awareness. This research recommends strengthening data, taking approaches with various agencies and maximizing tourism management to support a sustainable increase in Regional Original Income (PAD).
Abstract:The Malacca Strait is a vital maritime route that faces significant challenges from high traffic volumes and increasingly frequent extreme weather scenarios. These conditions pose serious risks to navigational safety, environmental…
vironmental integrity, and maritime operational security. This study aims to analyse the needs and components of a robust maritime surveillance architecture in the Malacca Strait, particularly in dealing with the impacts of extreme weather and climate change. Additionally, this research will explore the role of geospatial maritime intelligence in enhancing situational awareness and response to maritime incidents. The study findings indicate that a resilient surveillance architecture in the Malacca Strait requires the integration of advanced sensor systems (including multi-spectral radar and meteorological/oceanographic sensors), redundant communication networks, and AI/ML-based intelligent data processing. The adaptive capabilities of the system, including the use of UAVs and USVs, are critical to maintaining operational effectiveness in adverse weather conditions. Additionally, international cooperation and a robust policy framework, encompassing climate change adaptation and ethical considerations, are fundamental to the successful implementation and sustainability of surveillance systems. The Malacca Strait case study highlights specific vulnerabilities and proposes concrete solutions, illustrating a shift from a reactive to a proactive paradigm in maritime security. Building a resilient surveillance architecture in the Malacca Strait is a strategic imperative to safeguard global trade, regional stability, and environmental sustainability amid increasing climate uncertainty. Integrating cutting-edge technology with robust policies and international collaboration will ensure the safety and security of this vital waterway, making it a model for resilient maritime governance globally. A new aspect emphasised is the importance of adapting to climate change and the role of AI in predictive decision-making. This article presents a comprehensive and integrated approach to building a resilient maritime surveillance architecture, with a particular focus on the challenges of extreme weather in the Malacca Strait. Its originality lies in its emphasis on multi-sensor data fusion, the role of artificial intelligence in predictive analytics, and the integration of climate change adaptation into surveillance system design. Additionally, the article underscores the importance of a robust policy framework and international cooperation as the cornerstones of maritime surveillance resilience, offering a blueprint applicable to other critical maritime routes worldwide
Abstract:This study examines how emotions are expressed through language in Inside Out (2015) using Saussure’s semiotic theory. The research focuses on how dialogues spoken by Joy, Sadness, Fear, Disgust, and Anger function as signs…
signs that represent Riley’s emotional states. Using a qualitative descriptive method, the study analyzes the relationship between signifier (words and phrases used in dialogue) and signified (the intended emotional meaning). The findings indicate that emotions in the film are conveyed through specific verbal expressions, showing how language operates as a system of signs. This research contributes to the field of semiotics by providing insights into how words shape emotional meaning in animated storytelling.
Abstract:This study observes university students' perspectives on corruption and civic integrity in Indonesia through a survey of 24 active students. The survey covered aspects such as awareness of corruption, the importance of personal…
ersonal integrity, and the role of students in combating corruption. The majority of respondents acknowledge the importance of integrity in daily life, demonstrate a fair understanding of corruption issues, and recognize a significant role for students in anti-corruption efforts. However, skepticism exists regarding the effectiveness of Indonesia's legal system in addressing corruption. The findings underscore the need for enhanced education on the dangers of corruption, the reinforcement of integrity values, and a call for more transparent and rigorous law enforcement.
Abstract:Efisiensi dalam pengadaan barang dan perencanaan persediaan menjadi faktor kunci dalam keberlanjutan operasional perusahaan. PT. Paiton Operation and Maintenance Indonesia (PT. POMI) menghadapi tantangan dalam optimalisasi…
si pengadaan barang guna mendukung pemeliharaan dan operasional Pembangkit Listrik Tenaga Uap (PLTU). Penelitian ini bertujuan untuk menganalisis penerapan metode Economic Order Quantity (EOQ) dalam sistem pengadaan barang PT. POMI guna memastikan ketersediaan stok yang optimal tanpa menyebabkan overstocking. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui observasi langsung, wawancara dengan pihak terkait dalam pengadaan barang, serta analisis dokumen sistem pengelolaan persediaan yang digunakan, yaitu Maximo system. Hasil penelitian menunjukkan bahwa PT. POMI menerapkan EOQ dalam menentukan jumlah dan waktu pemesanan barang untuk menyeimbangkan biaya pemesanan dan penyimpanan. Sistem Maximo berperan dalam mengotomatisasi perhitungan reorder point (ROP) dan pemantauan stok secara real-time, sehingga memudahkan proses pengambilan keputusan dalam pengadaan barang. Selain itu, PT. POMI menetapkan kebijakan safety stock dan batas maksimum persediaan untuk mencegah risiko kekurangan stok atau penumpukan barang yang tidak efisien. Sistem ini memungkinkan pemantauan stok berbasis data historis dan analisis permintaan barang secara periodik. Namun, terdapat tantangan dalam implementasi, seperti ketergantungan pada data terdahulu serta keterbatasan fleksibilitas dalam menghadapi fluktuasi permintaan mendadak. Penelitian ini memberikan wawasan tentang bagaimana penerapan EOQ dan sistem manajemen persediaan berbasis digital dapat meningkatkan efisiensi pengadaan barang di industri energi. Rekomendasi lebih lanjut mencakup optimalisasi parameter EOQ berdasarkan pola permintaan aktual serta peningkatan integrasi sistem Maximo dengan proses perencanaan strategis perusahaan guna meningkatkan responsivitas terhadap kebutuhan operasional.
Abstract:This research aims to analyze public administration ethics in the implementation of work at the West Sumatra Province Social Service. Public administration ethics is an important aspect that influences the quality of public…
lic services and public trust in the government. The method used in this research is a qualitative approach with data collection techniques through interviews, observation and documentation studies. The research results show that there are several challenges in implementing public administration ethics, such as a lack of employee understanding of the code of ethics, low transparency in decision making, and the practice of nepotism. However, there are also efforts made by the Social Service to improve work ethics, such as ethics training for employees and implementing a monitoring system. This research recommends the need to increase ethical awareness among employees and strengthen monitoring mechanisms to create a more ethical and transparent work environment.
Sustian Alfina, Tegar Sasario Pamungkas, Abd Raid Sopalatu, Arif Rachman Putra, Didit Darmawan, Rommy Hardyansah, Muchamad Catur Rizky, Muhammad Yusron Maulana El-Yunusi, Wakid Evendi, Amir Bandar Abdul Majid
Abstract:Budidaya lele telah menjadi salah satu alternatif yang menjanjikan dalam upaya peningkatan kualitas ekonomi, baik pada tingkat individu maupun komunitas. Penelitian ini bertujuan untuk mengevaluasi efektivitas budidaya lele…
ele dalam meningkatkan pendapatan petani, menciptakan lapangan kerja, dan mendukung pembangunan ekonomi lokal. Metode yang digunakan yaitu Recirculating Aquaculture System (RAS), menunjukkan hasil produksi yang optimal dengan pendapatan yang tinggi dan keuntungan yang substansial. Dampak sosial dari budidaya lele mencakup peningkatan kesejahteraan petani dan penguatan ketahanan pangan lokal. Penerapan praktik berkelanjutan dalam budidaya lele, seperti pengelolaan limbah dan efisiensi penggunaan air, menunjukkan bahwa kegiatan ini dapat dilakukan secara ramah lingkungan. Budidaya lele menggunakan sistem Recirculating Aquaculture System (RAS) menawarkan potensi besar dalam meningkatkan kualitas ekonomi. RAS mampu meningkatkan efisiensi penggunaan air, mengurangi limbah, dan menghasilkan pertumbuhan ikan yang lebih cepat. RAS dapat menjadi alternatif yang menjanjikan bagi pembudidaya lele untuk meningkatkan pendapatan dan daya saing produk.
Abstract:Penelitian ini menganalisis penerapan Activity Based Costing (ABC) System dalam menentukan harga pokok produksi (HPP) Piscok Lumer. Tujuan penelitian ini adalah untuk mendeskripsikan sistem ABC yang diterapkan, menganalisis…
lisis pengaruhnya terhadap penentuan HPP, mengevaluasi keefektifannya dalam menentukan harga jual yang kompetitif, dan memberikan rekomendasi terkait penerapan sistem ABC dan strategi penetapan harga jual yang optimal (Aulia, 2024). Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif, mengumpulkan data melalui dokumentasi dan wawancara, dan menganalisis data dengan menggunakan teknik analisis deskriptif dan perhitungan HPP dengan metode ABC (Mahardika & Lantang, 2021). Hasil penelitian menunjukkan bahwa penerapan sistem ABC memberikan pemahaman yang lebih mendalam tentang struktur biaya produksi Piscok Lumer, membantu dalam menentukan HPP yang lebih akurat, dan memungkinkan penetapan harga jual yang lebih kompetitif dan menguntungkan. Penelitian ini memberikan rekomendasi bagi pengusaha Piscok Lumer untuk mengoptimalkan penerapan sistem ABC dan strategi penetapan harga jual untuk mencapai keberhasilan dan pertumbuhan usaha yang berkelanjutan.
Abstract:Tujuan penelitian ini memaparkan tentang hakekat pendidikan mengandung banyak aspek dan sifatnya yang sangat kompleks. Karena sifatnya yang kompleks itu, maka tidak sebuah batasanpun yang cukup memadai untuk menjelaskan…
hakekat pendidikan secara lengkap. Batasan tentang hakekat pendidikan yang dibuat para ahli beraneka ragam, dan kandungannya kadang berbeda satu dari yang lainnya. Perbedaan tersebut mungkin terjadi karena perbedaan orientasinya, konsep dasar yang digunakan, aspek yang menjadi tekanan, atau karena falsafah yang melandasinya. Metode penelitian dalam penelitian ini adalah sistematika literatur Riview (SLR). Hasil penelitian ini yaitu Pendidikan pada hakekatnya merupakan suatu proses penggalian dan pengolahan pengalaman secara terus-menerus. Inti pendidikan yaitu usaha untuk terus-menerus menyusun kembali (reconstruction) dan menata ulang (reorganization) pengalaman hidup subjek didik. Kesimpulan penelitian, Pendidikan haruslah memampukan subjek didik untuk menafsirkan dan memaknai rangkaian pengalamannya sedemikian rupa, sehingga ia terus bertumbuh dan diperkaya oleh pengalaman tersebut tujuan dari penjelasan ini ingin mewujudkan suasana belajar yang baik agar peserta didik mampu mengembangkan potensi mereka.
Abstract:School infrastructure management is a utilization process whose target is educational equipment, such as school equipment, library equipment, teaching media, and other equipment. Management of school equipment is realized…
d as a process consisting of certain systematic steps. Miracle Language Center is a garden house that was founded on February 2 2020 by a foundation body, namely the Diamond Family. The Miracle Language Center in Mueang, Narathiwat, Southern Thailand is home schooling. The facilities and infrastructure at the Miracle Language Center include a prayer room, library, men's dormitory, women's dormitory and toilets. This study uses a qualitative method. The qualitative method aims to describe data analysis in a narrative manner that emphasizes analysis or descriptiveness. Data collection was carried out using three data collection techniques, namely observation, interviews and documentation. Management of facilities and infrastructure is very important because by managing the facilities and infrastructure of educational institutions, their use will be maintained and clear. Here the researcher will describe the management of facilities and infrastructure at the Miracle Language Center, Narathiwat, Thailand. Starting from planning to eliminating existing educational facilities and infrastructure at the foundation